Issues in the Taxation of Individuals

The Fair Tax Commission was established in 1991 by the Treasurer of Ontario to provide the government with advice on how to design and implement a more equitable tax system in the province. The commission developed a research program, hoping to inform the public debate on taxation issues while leaving a legacy of studies, data, and other information. A series of publications has been undertaken by University of Toronto Press in cooperation with the Fair Tax Commission to make the research studies available to tax professionals, academics, interest groups, and the general public.

This volume includes papers on a range of issues relating to potential reforms of taxes on individuals. These include factors int he mix between income and consumption taxation, the role of the tax system in individuals'' migration decisions, the choice between the individual and the family as the basic unit of taxation, wealth taxation, sales taxes, and tax compliance and administration.